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Recent Articles & Treatises
- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- Depreciation Recapture
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Rev. Rul. 85-13: Is There a Limit to Disregarding Disregarded Entities?
- Installment Sales in Real Estate Transactions
- Valuation Discounts for LLCs
- Like Kind Exchanges of Real Estate Under IRC §1031 -- Treatise (January 2011)
Category Archives: IRS Matters
From Federal Courts, NYS Courts & NYS Tax Tribunals — August 2014
I. From The Court of Appeals A unanimous Court of Appeals, reversing, dismissed the long-held interpretation by the Department of Taxation of Tax Law §605[b][1][b], in a dispute adjudicated first at the administrative level in the Division of Tax Appeals, … Continue reading
Posted in Federal Tax Litigation, IRS Matters, New York State Income Tax, New York State Tax Litigation, NYS Dept. of Tax'n & Finance, NYS DTF Matters, NYS Residency, NYS Tax Litigation, Tax News & Comment
Tagged article 78 tax appeals, caprio v. nys dtf, Conservation Easement, Gaied, matter of tamagni, NYS residency test, nys tax legislation, retroactive tax legislation, schneidelman v. com'r, tax appeals tribunal, Tax Law 605(b)(1)(B)
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IRS & NYS DTF Matters — August 2014
I. IRS Matters – August 2014 On July 11, a second federal judge ordered the IRS to account for missing emails of former director Lois Lerner. U.S. District Court Judge Reggie Walton has demanded an affidavit from an “appropriate official” … Continue reading
Posted in IRS Matters, New York State Income Tax, NYS DTF Matters, NYS Tax Litigation, NYS Tax Litigation, Tax Decisions, Tax News & Comment
Tagged amended federal returns tigta, bloomington coca-cola, EAT, exchange accommodiation titleholder, exchange into property owned by affiliate, irs emails, irs regulation of tax return preparers, lump-sum distributions, offshore voluntary disclosure program, ovid, PLR 201409109
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IRS & NYS DTF Matters: Recent Developments & 2013 Regs. & Rulings of Note
I. IRS Matters Final Regulations For Health Insurance As of January 1, IRC § 5000A requires that all “non-exempt” individuals obtain “minimum essential healthcare coverage.” Final regulations governing penalties for noncompliance have been issued. (T.D. 9632). The regulations provide, inter … Continue reading
Posted in Gift & Estate Tax Decisions of Note, IRS, IRS Matters, IRS Rulings & Regulations, NYS Dept. of Tax'n & Finance
Tagged delaware nongrantor trusts, Health Insurance Regulations, irs, late s corporation election, mcneil v. Pennsylvania, net investment income tax, nys suspension of drivers' license tax, nys warrantless income executions, option reporting for brokers mandatory, PLR 201310002, regulations for tangible property, relief from unnecessary qtip elections, Rev. Proc. 2013-35, Taylor v. NYS Tax Commission, treasury
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Recent IRS Developments — October 2012
View Article in Tax News & Comment — October 2012 RECENT IRS DEVELOPMENTS – OCTOBER 2012 Over 50 million Americans are now filing tax returns showing no income tax liability. This represents approximately 35 percent of all personal income tax … Continue reading
Posted in IRS Matters, News, Tax News & Comment
Tagged abusive tax strategies nys, automated audit procedures, estate attorney, expatriation for tax reasons, fraudulent tax retunds, IRS news 2012, IRS Report by Taxpayer Advocate, June 2012 taxpayer advocate report, offshore voluntary disclosure program, tax attorney, tax lawyer, tax relief hurricane isaac, tax returns showing no liability, taxpayer assistance orders
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2009 REGS., RULINGS AND PRONOUNCEMENTS OF NOTE
2009 REGS., RULINGS AND PRONOUNCEMENTS OF NOTE
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Law Offices of David L. Silverman 
Tax News & Comment — May 2016